Key figures
- The tax on property passing by inheritance or gift was abolished from 1 January 2006 by Federal Law No. 78-FZ of 1 July 2005.
- Income received by inheritance is exempt from personal income tax whatever the relationship (Tax Code art. 217(18)).
- The notary's certificate of inheritance costs 0.3% of the value inherited, at most 100 000 roubles, for children, the spouse, parents and full siblings, and 0.6%, at most 1 000 000 roubles, for everyone else (art. 333.24).
- Gifts between spouses, parents and children, grandparents and grandchildren, and brothers and sisters are exempt, whatever the asset (art. 217(18.1)).
- From anyone else, money and ordinary property are still exempt, but real estate, vehicles, shares, digital financial assets and stakes are taxable income.
- A resident pays 13% up to 2 400 000 roubles and 15% above on such a gift, since 2025 (art. 224(11)); a non-resident pays 30% (art. 224(3)).
Russian inheritance and gift simulator
No inheritance tax since 2006. Two charges remain: the notary's duty for the certificate of inheritance, and income tax on some gifts.
Points to note
- Each heir pays the duty on his own share. The exemptions of art. 333.38, for instance for heirs who lived with the deceased, are not modelled.
- Grandchildren pay the notary's duty at 0.6%, but are close relatives for gifts, which are then exempt.
- The 2 400 000 rouble threshold counts every base of art. 210(6) in the year, including income from selling property.
Nothing you enter is stored, sent or logged. The whole calculation runs in your browser.
No inheritance tax since 2006
Law No. 2020-I of 12 December 1991 taxed property passing by inheritance or gift. Federal Law No. 78-FZ of 1 July 2005 repealed it with effect from 1 January 2006, and a transitional rule added in December 2005 extends the relief to estates opened earlier whose certificate of inheritance was issued from that date.
Since then an inheritance is not income for tax purposes. Article 217(18) of the Tax Code exempts it from personal income tax, and the Federal Tax Service states that the exemption does not depend on any family relationship. The one exception is royalties paid to the heirs of authors and inventors.
The notary's duty
What an heir does pay is the state duty for the certificate of inheritance, whether the estate passes by will or by law. Each heir pays on the value of his own share. Children, adopted children included, the spouse, parents and full brothers and sisters pay 0.3%, at most 100 000 roubles. Every other heir pays 0.6%, at most 1 000 000 roubles: grandchildren, half siblings, nephews and unrelated heirs all fall in this second group.
The calculator applies the rate to the value you enter. How the estate is valued, and the exemptions of article 333.38 (for instance for heirs who lived with the deceased), are not modelled.
Gifts: the relationship and the asset decide
A gift between members of the family and close relatives within the Family Code is exempt, whatever it is. The circle is precise: spouses, parents and children, adoptive parents and adopted children, grandparents and grandchildren, and brothers and sisters, full or half. Nephews, aunts and uncles, cousins and in-laws are outside it.
From anyone outside that circle, money and ordinary property remain exempt. Real estate, vehicles, shares, digital financial assets and combined digital rights, and stakes are taxable in the recipient's hands. For real estate the Federal Tax Service takes the cadastral value.
- Resident recipient: since 1 January 2025, 13% up to 2 400 000 roubles and 312 000 roubles plus 15% above, counted on all the bases of article 210(6) of the year, which include property sales.
- Non-resident recipient: 30%.
- The recipient declares the gift on form 3-NDFL (Tax Code art. 228 and 229).
What the calculator leaves out
Gifts of securities to a resident, which follow the general scale with the rest of the income; the exemptions from the notarial duty; the valuation of the estate; inherited royalties; and the tax on a later sale of inherited property, which depends on the holding period.
| Heir | Rate on the share | Maximum |
|---|---|---|
| Children, adopted included, spouse, parents, full siblings | 0.3% | 100,000 RUB |
| Every other heir | 0.6% | 1,000,000 RUB |
НК РФ ст. 333.24
| Recipient and taxable base of the year | Rate |
|---|---|
| Resident, up to 2,400,000 RUB | 13% |
| Resident, above 2,400,000 RUB | 312,000 RUB plus 15% |
| Non-resident, whole value | 30% |
НК РФ ст. 217, 210, 224; 176-ФЗ
Frequently asked questions
› Is there inheritance tax in Russia in 2026?
No. It was abolished from 1 January 2006. An heir pays only the notary's state duty for the certificate of inheritance.
› How much does the certificate of inheritance cost?
0.3% of the value of the share, at most 100 000 roubles, for children, the spouse, parents and full siblings; 0.6%, at most 1 000 000 roubles, for any other heir.
› Do grandchildren pay the lower rate?
Not for the notary's duty. Article 333.24 lists children, the spouse, parents and full siblings only. Grandchildren pay 0.6%. For gifts, however, grandchildren are close relatives and are exempt.
› Is a flat given by an aunt taxable?
Yes. An aunt is outside the Family Code circle, and real estate is a taxable asset. A resident pays 13% on the cadastral value up to 2 400 000 roubles and 15% above; a non-resident pays 30%.
› Is money given by a friend taxable?
No. Money and ordinary property are exempt whoever gives them. Only real estate, vehicles, shares, digital financial assets and stakes are taxable when the donor is not a close relative.
› Does a non-resident heir pay anything more?
Not on the inheritance itself, which is exempt for everyone. The notarial duty is the same. A gift of a taxable asset from a non-relative is taxed at 30% for a non-resident.
Sources
Primary sources only: the federal laws on pravo.gov.ru and the Federal Tax Service. The calculator is checked against the figures the Tax Code states: rates, caps and the 2 400 000 rouble threshold.
Statute
This page is educational and does not constitute legal or tax advice. Nothing you enter is stored, transmitted or logged; the whole calculation runs in your browser. Amounts are in roubles, with no currency conversion.
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